上市公司虚假财务报告成因分析

上市公司虚假财务报告成因分析
 
摘  要：随着证券市场以信息披露为核心的监管工作的不断加强，虚假财务报告层出不穷，已严重影响了证券市场的健康发展。本文在已有的国内外研究成果基础上，对虚假财务报告产生的原因进行探讨，根据虚假财务报告的舞弊现状分析财务会计报告的造假类型和手法，运用舞弊3角理论和理性选择理论分析企业虚假披露财务报告的压力和动机，结合博弈论分析会计信息披露质量控制制度和监管制度失衡对虚假财务报告形成的影响，从公司内部治理结构缺陷导致的信息不对称角度分析内部人控制导致的操纵财务报告现象。在此基础上，试图通过会计制度在政府与企业间的多次博弈来进1步完善和修订会计制度，通过完善公司治理机制减少内部人控制现象，通过推进会计师事务所体制改革以及加强社会力量监督等措施，尽量减轻虚假财务报告发生的可能性。

关键词：理性人理性选择；博弈分析；信息不对称；制度失衡

Analysis on Causes of Fraudulent Financial Reporting
 
Abstract: Along with the intensification of information-disclosure in supervising work on security-market, the fraudulent financial report emerges one after another increasingly, which has seriously affected the security-market’s healthily development. Based on the related theories in domestic and foreign researching fields, this thesis analyses the causes of fraudulent financial reports. It specializes in the mode and tricks of producing fraudulent financial report on the current state of financial fraud, and works on the motivation and the pressure comes from the behavior of financial fraud with the triangle theory of fraud and the theory of national people’s national choice. With the game theory as the theoretical directions, this article disserts the influence of the quality-control system and supervising system on false accounting report, which are systems of accounting information’s disclosure. In the view of interior corporate governance, it is the asymmetric information lead the corporation to be interior- people controlled. After these all, this paper tries to reduce the possibility of forming fraudulent financial statement by making many times repeated game to get close to the equilibrium on the accounting system, by perfecting the interior governance system, advocating the reformation of the certified public accountants’ systems, and by reinforcing the supervision from the whole society.

Key words: national people’s national choice, gaming analysis, asymmetric information, unbalanced disclosure system